File No. 34869
This rule was published in the June 15, 2011, issue (Vol. 2011, No. 12) of the Utah State Bulletin.
Tax Commission, Auditing
Section R865-20T-13
Calculation of Tax on Moist Snuff Pursuant to Utah Code Ann. Section 59-14-302
Notice of Proposed Rule
(Amendment)
DAR File No.: 34869
Filed: 05/26/2011 10:34:45 AM
RULE ANALYSIS
Purpose of the rule or reason for the change:
The proposed amendment updates outdated language.
Summary of the rule or change:
The proposed amendment replaces an outdated tax rate for moist snuff with the statutory reference for the correct tax rate.
State statutory or constitutional authorization for this rule:
- Section 59-14-302
Anticipated cost or savings to:
the state budget:
None--The amendment updates the reference to the correct tax rate.
local governments:
None--The amendment updates the reference to the correct tax rate.
small businesses:
None--The amendment updates the reference to the correct tax rate.
persons other than small businesses, businesses, or local governmental entities:
None--The amendment updates the reference to the correct tax rate.
Compliance costs for affected persons:
None--The amendment updates the reference to the correct tax rate.
Comments by the department head on the fiscal impact the rule may have on businesses:
None--The amendment updates the reference to the correct tax rate.
Michael Cragun, Commissioner
The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:
Tax CommissionAuditing
210 N 1950 W
SALT LAKE CITY, UT 84134
Direct questions regarding this rule to:
- Christa Johnson at the above address, by phone at 801-297-3901, by FAX at 801-297-3907, or by Internet E-mail at cj@utah.gov
Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:
07/15/2011
This rule may become effective on:
07/22/2011
Authorized by:
Michael Cragun, Tax Commissioner
RULE TEXT
R865. Tax Commission, Auditing.
R865-20T. Tobacco Tax.
R865-20T-13. Calculation of Tax on Moist Snuff Pursuant to Utah Code Ann. Section 59-14-302.
(1) Moisture content, for purposes of ascertaining whether a tobacco product meets the definition of moist snuff, shall be the moisture content annually reported by the manufacturer to the United States Department of Health and Human Services.
(2)(a) Tax on moist snuff shall be
calculated by multiplying the net weight as listed by the
manufacturer, in ounces, of the taxable moist snuff by [$1.83]the tax rate for moist snuff required under Section
59-14-302.
(b) If the net weight includes a fractional part of an ounce, that fractional part of an ounce shall be included in the calculation.
(3) The calculation described in Subsection (2) shall be carried to three decimal places and rounded up to the nearest cent whenever the third decimal place of the calculation in Subsection (2) is greater than 4.
KEY: taxation, tobacco products
Date of Enactment or Last Substantive Amendment: [August 12, 2010]2011
Notice of Continuation: March 19, 2007
Authorizing, and Implemented or Interpreted Law: 59-14-102;
59-14-202; 59-14-203.5; 59-14-204[;] through[;] 59-14-206; 59-14-212; 59-14-301[;] through[;] 59-14-303; 59-14-401; 59-14-404; 59-14-603; 59-14-607
Additional Information
The Portable Document Format (PDF) version of the Bulletin is the official version. The PDF version of this issue is available at https://rules.utah.gov/publicat/bull-pdf/2011/b20110615.pdf. The HTML edition of the Bulletin is a convenience copy. Any discrepancy between the PDF version and HTML version is resolved in favor of the PDF version.
Text to be deleted is struck through and surrounded by brackets (e.g., [example]). Text to be added is underlined (e.g., example). Older browsers may not depict some or any of these attributes on the screen or when the document is printed.
For questions regarding the content or application of this rule, please contact Christa Johnson at the above address, by phone at 801-297-3901, by FAX at 801-297-3907, or by Internet E-mail at cj@utah.gov.